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2017 (3) TMI 3 - HC - VAT and Sales TaxCondonation of delay - period of limitation - entitlement of interest on the amount of refund - Section 38 of the Gujarat Value Added Tax, 2003 (GVAT) - Held that: - As averred in the application, the proposal to file the Appeal was sent to the Finance Department on 09/08/2016. The period between 29/04/2016 to 09/08/2016 has not been explained at all. Even the period between 17/09/2016 to 30/01/2017 at the end of the Government Pleaders Office has not been sufficiently and properly explained. Under the circumstances, there is no proper and sufficient explanation explaining the huge delay of 218 days - present application deserves to be dismissed Even otherwise, according to section 54(1) (aa) and also Section 38, the dealer is entitled to interest on the refund arising out of and/or pursuant to the order passed by the learned tribunal and/or on passing order of assessment (final assessment order) - it cannot be said that the learned tribunal has committed any error in holding that the dealer is entitled to interest - the delay has not been properly and sufficiently explained, even on merits also the Appeal deserves to be dismissed as the Appeal lacks merits - Decided against the revenue.
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